| Christa Cookies |
| PRODUCTION COST SHEET |
| JOB NUMBER :CC 002/22 |
| PARTICULARS | | | | Process I | | Process II |
| Direct Materials used for 1000 units | | | | $86.50 |
| Raw materials used per unit | | | | $0.09 |
| Production and transfer | | | | $80.50 |
| Normal loss of inputs = 5% of 1000 | | | | 50 |
| Direct Labor | | | | $26 | | $6 |
| Direct expenses (on direct labor) | | | | 80% | | 75% |
| Manufacturing Overheads (% of D.L) | | | | 10% | | 15% |
| Finished goods | | | | 900 |
| Process I | | | | | | Amount | | Units |
| Cost of raw materials | | | | | | $86 | | 1000 |
| Direct labour | | | | | | $24 |
| Direct expenses | | | | | | $8 |
| Manufacturing Overheads | | | | | | $9.60 |
| Subtotal | | | | | | $127.60 | | 1000 |
| Less |
| Realization from normal loss of inputs | | | | | | 5% | | 50 |
| Subtotal | | | | | | $122.20 | | 950 |
| Per unit cost | | | | | | $0.12 |
| Number of units for process I | | | | | | | | 950 |
| Cost of Process 1 | | | | | | $116.09 |
| Balance due to abnormal loss | | | | | | $6.11 |
| Process II | | | | | | Amount | | Units |
| Cost from process I carried over | | | | | | $116.09 | | 950 |
| Direct labour | | | | | | $6 |
| Direct expenses | | | | | | $7.50 |
| Manufacturing overheads | | | | | | $10.50 |
| Subtotal | | | | | | $140.09 |
| Less |
| Realization from normal loss of outputs | | | | | | $0.15 | | 47.5 |
| Subtotal | | | | | | $135.38 | | 902.5 |
| Per unit cost | | | | | | $0.14 |
| Number of units for proces II | | | | | | | | 903 |
| Cost of process II | | | | | | $128.60 |
| Balance is due to abnormal gain | | | | | | $6.78 |
| | Closing Inventory |
| Cost per unit | | | | | | $0.14 |
| Units produced | | | | | | | | 950 |
| Units sold | | | | | | | | 903 |
| Closing units | | | | | | | | 47 |
| Cost of closing inventory | | | | | | $6.58 |